Question 50 4 pts On January 1, 2019, a company issued $400,000 of 10-year, 12% bonds. The interest is payable semiannually on June 30 and December 31. The market interest rate is 10%. The effective-interest method of amortization is used. (Use the appropriate present value factor(s) from the tables in Appendix E in the textbook.) The book value of the bond liability at the end of December 31, 2019 is closest to: O $448,341 O $400,000 0 $449,849 O $446,758